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Corporate Legal Framework

Notes An appeal to the Special Director (Appeals) may be made against the orders of the Assistant
Directors or Deputy Director of Enforcement if they are acting as Adjudicating Authority. The
appeal shall be fi led within 45 days from the date on which the copy of the order made by the
Adjudicating Authority is received by the aggrieved party.

The appeal shall be filed in the prescribed form and the manner accompanied by the prescribed

fees. The Special Director (Appeals) may however extend time limit for filing an appeal if he

is satisfied that there was sufficient reason for not filing the appeal in time. On receipt of an

appeal, the Special Director (Appeals) after hearing the parties may pass such orders as he
thinks fi t confirming, modifying or setting aside the order appealed against. Copies of the orders

of the Special Director (Appeals) shall be sent to the parties concerned and to the concerned
Adjudicating Authority. The Special Director (Appeals) shall have the powers of a civil court and
the proceeding before him shall be deemed to be judicial proceedings.
Establishment of Appellate Tribunal
Sec.18 empowers the Central Government to establish Appellate Tribunal by a notifi cation in
the Official Gazette to hear appeals against the orders of Adjudicating Authorities and special

Director (Appeals).
Powers of Appellate Tribunal and Special Director (Appeals)

Sec.28 provides for powers of the Appellate Tribunal and Special Director (Appeals). These are
summarised as under.

1. The Appellate Tribunal and Special Director (Appeals) while disposing of an appeal, shall
not be bound by the Code of Civil Procedure but will be guided by the principles of natural
justice and other provisions of the Act.
2. The Appellate Tribunal and the Special Director (Appeals) shall have, for the purpose of
discharging its functions under this Act, the same powers as are vested in a civil court
under the Code of Civil Procedure, 1908 while trying a suit, in respect of the following
matters:
(a) summoning and enforcing the attendance of any person and examining him on
oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affi davits;
(d) subject to the provisions of Secs.123 and 124 of the Indian Evidence Act, 1872
requisitioning any public record or document or copy of such record or document
from any offi ce;

(e) issuing commissions for the examination of witnesses or documents;
(f) reviewing its decisions;
(g) dismissing a representation of default or deciding it ex parte;
(h) setting aside any order of dismissal of any representation for default or any order
passed by it ex parte; and
(i) any other matter which may be prescribed by the Central Government.
3. An Order made by the Appellate Tribunal or the Special Director (Appeals) under this
Act shall be executable by the Appellate Tribunal or the Special Director (Appeals) as a
decree of civil court and, for this purpose, the Appellate Tribunal and the Special Director
(Appeals) shall have all powers of a civil court.

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